Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company sought clarification on whether its engineering and technical consultancy services provided in Brazil should be classified as royalties. The Directorate General for Taxes (DGT) ruled that, pursuant to the convention and interpretation agreements, these services qualify as royalties and establishes the applicable withholding tax limit.
Cuestión planteada Si los servicios técnicos de consultoría a prestar por la consultante tienen la consideración de cánones a efectos de lo establecido en la Resolución de 22 de septiembre de 2003, de la Secretaría General Técnica, por la que se dispone la publicación de las Cartas de 17 y de 26 de febrero de 2013, intercambiadas entre España y Brasil sobre la interpretación, en base al artículo 25 del Convenio para evitar la doble imposición y prevenir la evasion fiscal en materia de impuestos sobre la renta entre el Estado español y la república Federativa de Brasil, hecho en Brasilia el 14 de noviembre de 1974, insertado en el BOE de 31 de diciembre de 1975.
Los servicios técnicos o de asistencia técnica se incluyen en el concepto de canon, independientemente de si hay transferencia de tecnología, salvo que sean servicios profesionales de calificación técnica de personas. En este caso, los servicios de ingeniería y consultoría técnica prestados se califican como cánones. Debido a la cláusula de nación más favorecida, se aplica una retención máxima del 10% en Brasil. Para la deducción por doble imposición en España, se considerará que los cánones han tributado en Brasil al 25%.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.